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Duke  University  Libraries 

Regulations  and 
Conf  Pam  l2mo  #168 

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REGULATIONS  AND  INSTRUCTIONS 

More  accurately  defining  the  intent  and  meaning  of  Paragraph  I 
Section  1  of  the  Act  to  amend  the  Tax  Laics,  approved  Wh  Juw, 
1804. 


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Richmond,  August  12,  1864. 
In  order  that   local  tax  officers  may  have  a  .uniform  rule  for 
their  action  in  assessing  "  property  employed  in  agriculture,"  and 
in  order  that  the  assessments  may  be  equal  and  uniform,  the  fol- 
lowing regulations  and  instructions  are  issued  : 

1.  Land  rented,  and  slaves  hired,  though  employed  in  agricul- 
ture, shall  not  l>e  so  returned  and  assessed,  inasmu'ch  as  the  tax  on 
such  land  and  slaves  cannot  be  entitled  to  a  credit  on  account  of 
the  tithe  paid.  The  landlord,  and  not  the  tenant,  is  chargeable 
with  the  tax  on  the  land,  and  he  is  not  entitled  to  be  credited  with 
the  value  of  the  tithe,  because  he  does  not  pay  the  tithe.  The 
tenant  is  not  entitled  to  the  credit,  because  he  does  not  pay  the 
tax  on  the  land.  The  same  rule  will  apply  to  slaves  hired  out 
and  employed  in  agriculture. 

2.  The  words  "  employed  in  agriculture,"  include  land  actually 
cultivated  this  jear,  such  meadow  and  pasture  land  as  is  enclosed, 
and  such  wood  land  as  is  used  in  connection  with  the  above  de- 
scribed lands,  not  to  exceed  on<*third  of  the  same,  except  in  cases 
where  the  fencing  has  been  destroyed  by  the  enemy  or  the  Confed- 
erate forces,  in  which  cases  the  land  is  to  be  regarded  as  being 
employed  in  agriculture  if  it  was  so  employed  before  such  de- 
struction. .      #.  ""* 

3.  The  words  "employed  in  agriculture"  do  not  include  land 
used  in  the  production  of  crcps  not  liable  to  the  tithe,  or  any  unen- 
closed cleared  land,  except  where  the  fenciog  has  been  destroyed 
a^  stated  under  Article  2d  of  these  instructions,  nor  timbered  land 
exceeding  one-third  of  the  enclosed  cleared  land. 

4.  Slaves  employed  in  agriculture  should  include  all  over  twelve 
years  of  age  actually  employed  in  cultivating  crops  liable  to  the 
tithe,  and  cooks  exclusively  employed  in  cooking  for  such  slaves. 
House  and  body  servants,  carriage  drivers,  slave  mechanics,  &c. 
shall  not  be  assessed  as  employed  in  agriculture,  except  where 
partially  so  employed,  when  their  value  should  be  rateably  appor- 
tioned. 

5.  Only  such  horses,  mules  and  oxen  as  are  actually  employed 
.  in  farming  and  plantation  work,  shall  be  assessed  as  employed  in 

agriculture.  This  excludes  carriage,  riding  and  other  pleasure 
horses,  race  horses  and  stallions,  and  also  stock  cattle,  brood 
mares  not  worked,  and  colts.  If  work  animals  are  partially  em- 
ployed in  agriculture  and  partially  otherwise,  their  value  shall  be. 
rateably  apportioned,  as  in  the  case  of  slaves. 
(Signed) 


THOMPSON  ALLAN, 

Commissioner. 


Approved: 
(Signed)    G.  A.  Trenholm, 

Secretary  of  the  Treasury. 


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